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All Journal Jurnal Ekonomi Manajemen (JEM) Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Yenni Rohmatun
Sekolah Tinggi Ilmu Ekonomi Cirebon
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN ( PSAK ) NO.1 TENTANG PENYAJIAN LAPORAN KEUANGAN PUSKESMAS KALIJAGA PERMAI Suwandi; Yenni Rohmatun; Noviany
Jurnal Ekonomi Manajemen Vol 16 No 1 (2021): Vol 16 No.1 -Juni-2021: Jurnal Manajemen Sekolah Tinggi Ilmu Ekonomi Cirebon Jun
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (439.393 KB)

Abstract

This research is a qualitative descriptive study conducted at the Kalijaga Permai Health Center. This study aims to find out how the implementation of PSAK No. 1 concerning the Presentation of Financial Statements at Kalijaga Permai Health Center (Balance Sheet, Operational Report, Cash Flow Statement, Notes to Financial Statements). The data collection method used is documentation. Based on the results of the study, it can be concluded that the Kalijaga Permai Health Center has implemented PSAK No. 1 in the Presentation of Financial Statements in the form of a Balance Sheet, Operational Report, Cash Flow Statement, and Notes to Financial Statements although there are some differences in the presentation of the Financial Statements of the Kalijaga Pemai Health Center with PSAK No. 1, namely the absence of a Change in Equity Report because all equity in the Kalijaga Permai Health Center belongs to the local government. There is a difference in the name of the Comprehensive Income Statement to the Operational Report, although there is a difference in name but the information presented in the Operational Report in general already presents information on income, costs, and the total surplus or deficit of the Kalijaga Permai Health Center, with the following details: Presentation of the Balance Sheet, Operational Report , Cash Flow Statements and Notes to Financial Statements have been able to present information in accordance with PSAK No.1.
ANALISIS LAPORAN KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN PADA PT VINCENT SHEPPARD INDONESIA PERIODE 2017-2021 Lydia Monica; Suripto; Yenni Rohmatun
Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi Vol 1 No 2 (2022): Jurnal Riset Manajemen, Bisnis, Akuntansi dan Ekonomi (JAMBAK)
Publisher : xjurnal.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (807.276 KB) | DOI: 10.58468/jambak.v1i2.30

Abstract

This study aims to detemine the financial performance of companies that are assessed by financial ratio analysis in the company PT Vincent Sheppard Indonesia on period 2017, 2018, 2019, 2020 and 2021. The data analysis method used in this study is a quantitative method by measuring the liquidity ratio namely the current ratio and quick ratio, the activity ratio namely the total aset turnover ratio, fixed asset turnover ratio and receivbles turnover ratio, ratio profitability which includes the rasio of gross profit margin, net profit margin and ROE. Based on the results of research on the liquidity ratio of the period 2017 to 2021 is categorized as healthy because the company can inhabit liabilities, then based on the company’s activity ratio in the period 2017 to 2021 categorized as very healthy due to asset and receivable turnover very controlled, and the last one is based pn the company’s profitability ratio categorized as healthy because profit always increase from year to year. ABSTRAK Penelitian ini bertujuan untuk mengetahui kinerja keuangan perusahaan yang dinilai dari analisis rasio keuangan pada PT Vincent Sheppard Indonesia pada periode 2017, 2018, 2019, 2020 dan 2021. Metode analisis data yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pengukuran rasio likuiditas yaitu rasio lancar dan rasio cepat, rasio aktivitas yaitu rasio perputaran total aset, rasio perputaran aset tetap dan rasio perputaran piutang, lalu rasio profitabilitas yang mencakup rasio margin laba kotor, margin laba bersih dan ROE. Berdasarkan hasil penelitian rasio likuiditas periode 2017 sampai 2021 dikategorikan sehat karena perusahaan dapat melunasi kewajibannya, selanjutnya berdasarkan rasio aktivitas perusahaan pada periode 2017 sampai 2021 dikategorikan sangat sehat karena perputaran aset dan piutang sangat terkendali, dan yang terakhir berdasarkan rasio profitabilitas perusahaan dikategorikan sehat karena laba selalu mengalami peningkatan dari tahun ke tahun.
Co-Authors Lydia Monica Noviany Suripto Suwandi